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为了适应社会主义市场经济发展的需要,规范和加强房地产开发企业(原称城市建设综合开发企业)的会计核算,财政部最近印发了《房地产开发企业会计制度》(以下简称新制度),并规定自1993年7月1日起执行,现就新旧制度对比的主要变化介绍如下: 一、新制度的主要特点 1.新制度管理权限相对集中原制度的管理权限包括四个层次,新制度为了保证《企业会计准则》的顺利实施,规定了两个管理层次,第一,全国统一的房地产开发企业会计制度由财政部统一制定;第二,企业在不影响会计核算要求和会计报告指标汇总,以及
In order to meet the needs of the development of a socialist market economy, and to standardize and strengthen the accounting of real estate development enterprises (formerly known as integrated urban development enterprises), the Ministry of Finance recently issued the Accounting System for Real Estate Development Enterprises (hereinafter referred to as the “new system”), Since July 1, 1993 from the implementation of the new changes in the system are the main changes are as follows: First, the main features of the new system 1. The relative concentration of authority management of the new system The management authority of the original system includes four levels, the new system in order to ensure The smooth implementation of the “Accounting Standards for Business Enterprises” stipulates two levels of management. First, the unified accounting system for real estate development enterprises in the country shall be uniformly formulated by the Ministry of Finance. Second, enterprises shall not affect the accounting requirements and the summary of accounting reports, and